HQ 957140: Request for Reconsideration of Headquarters Ruling Letter(HRL) 953755

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 957140

                          July 11, 1995

CLA-2 R:C:F  957140  RC

CATEGORY:  Classification

TARIFF NO.:  2309.90.9500

Ms. Ann Williams
A.N. Deringer, Inc.
173 W. Service Road
Champlain, New York 12919

RE:  Request for Reconsideration of Headquarters Ruling Letter
(HRL) 953755

Dear Ms. Williams:

     This is in response to your letter dated October 4, 1994,
requesting reconsideration of HRL 953755.

FACTS:

     The subject of HRL 953755 (September 3, 1993) concerned an
herbal supplement for cats and dogs called Hoka Mix 30.  The
herbal supplement consisted of natural vitamins A, K, B1, B6, C,
B2, B12, E, folic acid, B3, H(Biotin) B5(pantothenic acid),
natural minerals and trace elements: calcium, phosphor, sodium,
magnesium, zinc, manganese, chromium, potassium, selenium,
iodine, iron, copper and natural herbs; alfalfa, almond powder,
capsicum and woundwort (solidago).  The supplement was to be
sprinkled directly on the animal's daily food.  The product came
in 4 sizes: 180 grams, 450 grams, 900 grams and the kennel
package of 5 kilograms.

     Your letter refers to a Canadian ruling classifying the
product in subheading 2309.10.0000, HTSUSA, as dog or cat food. 
Canadian Customs believes that 2309.10.0000, HTSUSA, is
appropriate for complete or incomplete foods.

ISSUE:

     Whether the herbal supplement was properly classified in
2309.90.9500 HTSUSA, (formerly, 2309.90.9000) or is classified in
2309.10.0000.


LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation taken in order.  GRI 1
provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes.  If GRI 1 fails to classify the goods
and if the heading and legal notes do not otherwise require, the
remaining GRI's are applied taken in order.

     In HRL 953755, Customs ruled the supplement, Hoka Mix 30,
fell into the tariff  provision for preparations of a kind used
in animal feeding.  We noted its use as a homeopathic or
alternative medicine to prevent and treat  various disorders
affecting dogs and cats.  More specifically, as a biological
phyto-therapeutical food additive, the product acted as a
catalyst, without chemical additives, to restore stomach and
intestinal flora, improve the absorption of nutrients, and
enhance metabolism.  It was stated to be used  as a supplement to
pet food, never as a lone source of nutrition.  Dogs and cats
ingested the product sprinkled directly on their food. Affidavits
attested to the product's efficacy.   

     You believe the proper classification is 2309.10.0000
HTSUSA, dog or cat food.  You state that Canadian officials
agree, finding the product akin to a rawhide chews.  We disagree. 
While a rawhide chew may be partially or even fully digestible,
it is an independent pet snack.  We concede it provides a small
amount of protein and aids in dental hygiene of the pet. However,
we note animals chew hides also for sheer amusement.  Rawhide
chews are not intended for immediate total ingestion, nor
sprinkled on pet food as meal supplement.  They are also not used
primarily for their inherent healthful properties.  In contrast,
the Hoka Mix 30 is used only as a nutritional food supplement. 
It is never served independently and it is consumed  integrated
with the pet's regular standard fare.  The pet chews the food or
the hide, never the two at once.  

     In sum, we affirm our ruling as set forth in  HRL 953755
(September 3, 1993).  However, subheading 2309.90.9000 HTSUSA,
has been renumbered to subheading 2309.90.9500 HTSUS.  

HOLDING:

     The herbal food supplement, Hoka Mix 30, falls into
subheading 2309.90.9500, HTSUSA.  The general rate of duty is
currently 2.7 percent ad valorem.
 
                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division